The recording, in Hubbard's own distinctive voice, expounds Scientology's dissembling alien creation myth, whereby the earth is populated by the evil "Galactic overload" "Xenu" (or "Xemu") and humans are parasitized by alien spirits called "body thetans". Scientology reportedly exposes the alien basis to its beliefs fewer than 10% of its followers.

Contrary to Scientology statements about the compatibility between Scientology and Christianity, Hubbard maintains that, "There was no Christ" and that the stories of Christ are alien mind implants.